Accounting Commons^™

S Corporation Current Developments, Annette M. Nellen, S. S. Karlinsky

Faculty Publications

No abstract provided.

Learning Styles Of Students And Instructors: An Analysis Of Course Performance And Satisfaction, Marshall A. Geiger, Edmund J. Boyle

Accounting Faculty Publications

Accounting educators have utilized Kolb's Learning Style Inventory (LSI) in the assessment of accounting students and the accounting curriculum. This study extends these earlier works by examining the effect of student and instructor learning style, as measured by the revised 1985 LSI, on introductory course performance and ratings of satisfaction with both the course and the instructor.

The results indicate no significant effect of student/teacher learning style interaction on final course grade or students' ratings of satisfaction. However, instructors having a convergent learning style were given significantly higher satisfaction ratings regardless of student learning style.

Ua62/4 The Western Worksheet, Wku Accounting

WKU Archives Records

Newsletter created by WKU Accounting and the Eta Omicron chapter of Beta Alpha Psi.

The Pricing Decision: Balancing The Cost-Based And Market-Based Approaches In Different Industries, Shawn M. Kain, Kenneth Yale Rosenzweig

Accounting Faculty Publications

The objectives of this paper are to discuss cost estimating and pricing issues in four different industries, to analyze methods and strategies that are used in the costing and pricing of products in those industries, and to make general comparisons about costing and pricing techniques.

Accurate projection of costs is essential to the survival of any firm because cost estimates often determine whether a project will be authorized to begin or continue, the amount of resources that will be allocated to a particular product or product line, the prices of products, and the firm's and product line's profitability. Many management …

Learning Styles Of Introductory Accounting Students: An Extension To Course Performance And Satisfaction, Marshall A. Geiger

Accounting Faculty Publications

Togo and Baldwin (1990) have recently utilized Kolb's 1976 Learning Style Inventory (LSI) in the assessment of introductory accounting student performance. This study extends this earlier work by examining the effect of learning style, as measured by the 1985 LSI, on introductory exam performance and ratings of satisfaction with the introductory course. Learning style was found to be significantly related to overall exam performance; with those maintaining a similar learning style as the instructor (i.e. assimilator) performing best. Additionally, learning style was also found to affect student ratings of course satisfaction.

1992-1993 Operating Budget, Morehead State University. Budget & Financial Planning Office.

Morehead State University Operating Budgets Archive

1992-1993 Operating Budget of Morehead State University.

Accountants’ Liability To Third Parties For Negligent Misrepresentation: The Search For A New Limiting Principle, J. H. Leibman, Anne Kelly

Scholarship and Professional Work - Business

Examines the liability of accountants in the United States to third parties for negligent misrepresentation.

1991-1992 Financial Summary, Morehead State University. Budget & Financial Planning Office.

Morehead State University Financial Summaries Archive

1991-1992 Financial Summary of Morehead State University.

1992-1993 Morehead State University Audit Report, Morehead State University. Accounting And Financial Services Office.

Morehead State University Audit Reports

1992-1993 Audit Report for Morehead State University.

Computer Based Accounting Education Techniques: A Response To A Dynamic Information Technology Environment, K. Cooper, V. Coomb

Faculty of Business - Accounting & Finance Working Papers

The dynamic environment created by increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to maximise the use of this technology with a view to providing our future graduates with a competitive advantage and academic staff with more research time.

Accounting For Identifiable Intangible Assets: No One Right Way, M. M. Greenwell, G. E. Tibbits

Faculty of Business - Accounting & Finance Working Papers

This paper considers the conceptual basis for various arguments as to the most appropriate method of accounting for identifiable intangible assets. The conceptual framework propounds the view that information needs of users have primacy. One consequence of this is that shareholders' views should be considered. Partial results of a major survey of the shareholders of Pacific-Dunlop Ltd, undertaken by the authors, are drawn on. These results indicate that shareholders have a variety of views regarding the accounting for identifiable intangible assets. A conclusion is drawn that in order to meet the information needs of the users, no single method should …

The Sacred And The Secular: The Variable Significance Of Accounting In A Religious Organization, P. Booth

Faculty of Business - Accounting & Finance Working Papers

There is a growing body of accounting literature that argues for the need to understand accounting as embedded in the social contexts within which it was developed and is used (for example, Berry et al, 1985; Burchell et al, 1980; Chua, 1988; Hopwood, 1978, 1983; Nahapiet, 1988; Preston, 1986). Instead of seeing accounting practices as functionally or dysfunctionally fitted to the organization, this literature tends to view them as reflexive constructions of the everyday activities of the members within their organizational and social context; as the result of specific organizational and social historical patterns. This focus replaces a concern with …

Abnormal And Extraordinary Items - Time For Another Change?, R. P. Shannon, B. Mccartney

Faculty of Business - Accounting & Finance Working Papers

This paper highlights some major problems which have arisen with the recent introduction in Australia of new definitions of abnormal and extraordinary items in AASB 1018 "Profit and Loss Accounts", which have brought our definitions more in line with international definitions in U.K., U.S.A. and Canada. Evidence exists from an examination of the disclosures of these items by the top 150 listed Australian holding companies. over the period from 1987-1990.that the new definitions are still subjective and inappropriately allow the inclusion of ordinary operations items which are of a non-recurring nature in the operating profit before abnormal items figure and …

Goodwill: A Shareholder Perspective, M. M. Greenwell, G. E. Tibbits

Faculty of Business - Accounting & Finance Working Papers

Accounting theory according to various authors including Ijiri (1975), Gaa (1988), Ruland (1989) supports the concept that accounting standards should serve the information needs of users. This paper examines the controversy in Australia surrounding accounting for goodwill and reports on a survey of shareholders in a large Australian public company. Alternative classifications of shareholders are examined to identify whether any classifications display an association with the choice of the preferred method of accounting for goodwill. The level of support for the accounting standard is also examined.

Habermas & Learning & Teaching, M. M. Greenwell

Faculty of Business - Accounting & Finance Working Papers

This paper presents an illustration of the use of some of the insights from the work of Jurgen Habermas within a learning and teaching situation. The empirical work is reported and informed in tandem with various aspects of the theory of communicative action (Habermas 1981), and the style of this paper is process-oriented. The illustration is sited within the course AC304 Auditing in the Department of Accounting & Financial Management at the University of the South Pacific during second semester in 1991. Four groups of people as students (a total of 17 people) took up the offer of a project …

Software Development In Accounting Education: Maximising Student And Academic Productivity Through Digital Technology, K. Cooper, V. Coomb

Faculty of Business - Accounting & Finance Working Papers

Increasingly sophisticated digital technology has provided a means to improve the quality of accounting graduates and the potential to reduce the amount of time required to assess student achievement. This paper outlines the approach adopted in the Department of Accountancy at the University of Wollongong to adapt digital technology to accounting education with the twin goals of producing high quality graduates equipped to participate in a rapidly changing technological environment and reduce the amount of marking time required by academic staff.

Ethical Issues And Practising Accountants' Perceptions Of The Code Of Ethics: Some Malaysian Evidence, L. C. Choo

Faculty of Business - Accounting & Finance Working Papers

This study attempted to provide some empirical evidence of the ethical issues and conflicts faced by practitioners and to gauge their perceptions on the relevance and usefulness of the Malaysian Institute of Accountants (MIA) Code of Ethics as a guide to ethical behaviour. The results showed that a majority of respondents agreed that the Code helped them to be more aware of ethical concerns in their work and decisions, and that it also enhanced public confidence and professional image besides improving intraprofessional relationships. No significant relationship was seen by respondents between the Code and a firm's competitive position. Rules on …

Accounting Standards Overload Problem - A Suggested Solution, R. P. Shannon

Faculty of Business - Accounting & Finance Working Papers

The paper supports the Australian approach to differential reporting as the best solution to the accounting standards overload problem. The approach requires a technique for differentiating "reporting" and "non-reporting" entities: The paper suggests a technique for such differentiation which is thought to be superior to the current suggested technique. Finally. the paper suggests that non-reporting entities should still ensure appropriate information is produced which not only assists management in their decision making but also provides government with details which can be used in the formulation of policies to assist them in the future.

A Survey Of Edp Audit Content And Audit Software Package Application In Undergraduate Auditing Subjects Offered At Australian Universities, R. P. Shannon, B. Mccartney

Faculty of Business - Accounting & Finance Working Papers

This paper examines EDP audit content and audit software package application in undergraduate auditing subjects offered at Australian universities. Empirical evidence is presented of some institutional failure to: 1. meet the EDP knowledge requirements to be an auditor in the 1990s; 2. include practical application experience of available audit software packages; 3. develop more realistic Australian EDP auditing practice cases. The EDP topics which appear to be underemphasised are identified. Methods to increase student exposure to the capabilities of, and hands on use of, available audit software packages are described. The development of Australian EDP auditing practice cases for use …

Ua35/11 Student Honors Research Bulletin, Wku Honors Program

WKU Archives Records

The WKU Student Honors Research Bulletin is dedicated to scholarly involvement and student research. These papers are representative of work done by students from throughout the university.

• Balyeat, Douglas. Expectations Gap: Where Were the Auditors?
• Brown, Kaye. Larry McMurtry: Saddle Up or Leave the Old West Behind
• Fridy, Geraldine. Stephen Crane's Maggie. Another Example of Patriarchal Misogyny?
• Hazelwood, Shirley and Kay Redfern. Effectiveness of Psychosocial rehabilitation Programs: Do They Make a Difference in the Re-hospitalization of the Mentally Ill?
• Johnson, Sean. Effects of Time-out as a Procedure to Decrease Maladaptive Behavior
• Leibering, Elisa, Michelle Nye and LauraLee Wilson. Euthanasia: Legal, …

Learn Audit Selection Rules From Data: A Genetic Algorithms Approach, David P. Greene, Rayman D. Meservy, Stephen F. Smith

Faculty Publications

The construction of expert systems typically require the availability of expertise that can be modeled. However, there are many important problems where no expertise exists, yet there is a wealth of data indicating results in different situations. Machine learning algorithms attempt to discover rules which capture the regularities that exists in such data.

Auditing Practices In Singapore, See Liang Foo

Research Collection School Of Accountancy

The accounting profession in Singapore plays an important part in the country's economy because it ensures foreign investors' confidence that their investments are audited by competent, independent, and credible auditors. The emergence of joint stock companies in Singapore was made possible by the Indian Joint Stock Companies Act of 1857. The Act requires every company to maintain proper accounting and other records which will explain sufficiently the transactions and financial position of the company and to enable true and fair profit and loss account and balance-sheet and any documents required to be attached thereto to be prepared from time to …